Judgment of the Court of Justice of the EU in the case Transportes Jordi Besora (C-82/12) on Taxation

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On 24 October 2013, the Court of Justice of the EU heard the Advocate General’s Opinion in case C-82/12 Transportes Jordi Besora v Tribunal Económico Administrativo Regional de Cataluña (TEARC), Generalitat de Catalunya.According to the Advocate General, a Spanish tax on retail sales of hydrocarbons is contrary to European Union law. He also advised against limiting the temporal effects of the Court’s judgement. SHOTLISTLINK